The introduction of KSeF (National System of e-Invoices) has led to a significant shift in the Polish tax authority's perspective regarding the documentation required for VAT-exempt transactions. Previously, sellers could issue a receipt if the buyer did not want an invoice, but recent statements from tax officials indicate that this is no longer permissible. The reason for this reversal is the belief that using receipts instead of invoices would allow taxpayers to circumvent the KSeF regulations, prompting the tax authority to tighten its rules.

Experts, like Sylwia Rzepka from the Polish Association of Accountants, suggest that this shift will create additional work and complications for many taxpayers. The tax authority is now asserting that a receipt cannot be used for transactions that fall under the VAT Act, which could lead to confusion among sellers who may not have been aware of the recent changes. The elimination of the option to issue receipts rather than invoices is expected to directly impact small businesses and freelancers who often rely on simplified documentation processes.

This development raises concerns about the increased administrative burden on taxpayers, who must now ensure compliance with stricter regulations regarding invoicing. As businesses struggle to adapt to these new requirements, the implications for the Polish economy could be significant, particularly for smaller entities that may find compliance to be a financial and logistical challenge. Ultimately, the KSeF's implementation seeks to streamline tax collection but may inadvertently complicate the process for those impacted by this recent policy change.